The splash generated by a sphere with these properties diving into water was simulated by using the Moving Particle Semi-implicit (MPS) method. The difference of the properties is described by the strength of interaction between the particles that represent respectively the solid surface and water. The strength is adjusted so that results coincide with the experimental ones under the same conditions. In the case of the sphere made of acrylic resin the thin film-flow rising along the surface of the object was observed in the moment that the sphere contacts the water surface In order to simulate the film-flow with the MPS method, the Van der Waals force and Coulomb force were introduced to our simulation as the analogical force acting on the interface between object and water. The simulation result showed good agreement with the experimental ones.